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Corporate Governance
Will bringing the audit appointment process closer to local authorities cause independence problems? asks Peter Bateman
18 Apr 2013
Companies with more than 500 employees will need to disclose more information about environmental and social impact in annual reports
17 Apr 2013
Quality, independence, objectivity and a responsibility to shareholders are the key tenets of an audit and must remain at its heart, writes PWC's James Chalmers
17 Apr 2013
A consultation on draft framework to integrate non-financial data into financial statements is launched through 15 events worldwide
16 Apr 2013
Audit committees are under pressure to provide more detailed reports. Actually reading these reports seems to be of interest to just a small minority of shareholders, finds Andrew Sawers
27 Mar 2013
Hans Hoogervorst tells Financial Director why revising the IASB’s conceptual framework is critical for the future of financial reporting
27 Mar 2013
The burgeoning UK-Argentine business relationship has been thrown into jeopardy by a dramatic change in the attitude of Buenos Aires to imports, finds Gavin Hinks
21 Feb 2013
Requirements for green reporting are set to become more strict, but it could be an opportunity for FDs
30 Jan 2013
Board appointments to fill quotas not based on merit could alienate established board members, warns Liz Murrall
08 Nov 2012
The head of the FRC’s Codes and Standards Committee talks about the watchdog’s new structure and its strategic objectives
02 Nov 2012
Despite its name, confidence accounting doesn’t mean FDs have to be bullish about the numbers
25 Oct 2012
Government gives shareholders binding votes on pay and forces companies to make remuneration policies more transparent, writes Richard Crump
04 Jul 2012
The shareholders are revolting, but is there anything boards can do to satisfy their disgruntled investors? asks Richard Crump
29 May 2012
Proposed changes to governance rules will restore faith in audit committees’ reporting processes, writes Richard Crump
29 May 2012
According to research from BDO and the QCA, 92% of small and mid-cap companies are calling for a corporate governance code for standard listed, AIM and PLUS-quoted companies
29 May 2012
It is all too easy for companies to fall into the trap of seeing the world through the prism of the company in its current incarnation, writes Eric Tracey
29 May 2012
The boards of all FTSE 350 companies are now expected to conduct annual evaluation of their ‘fitness’, writes Helen Pitcher, chairman of IDDAS
02 May 2012
One of the biggest bugbears investors have with FDs, audit committees and auditors is the extent of “fudge” in so many presentations of segmental result, writes Eric Tracey
22 Feb 2012
End-of-year financial reports must include more about potential risks that could affect performance
06 Feb 2012
Quarterly reporting promotes short termism and hinders the dissemination of non-financial information
31 Jan 2012
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